Direct labor cost budget

Provo Racket Company manufactures two types of tennis rackets, the Youth and Adult models. The production budget for July for the two rackets is as follows:

$\backslash$table$[[,$Youth,Adult$],[$Production budget,$7,200$ units,$23,400$ units$]]$

Both rackets are produced in two departments, Forming and Assembly. The direct labor hours required for each racket are estimated as follows:

$\backslash$table$[[,$Forming Department,Assembly Department$],[$Youth$,0\mathrm{.}25$ hour per unit,$0\mathrm{.}50$ hour per unit$],[$Adult$,0\mathrm{.}30$ hour per unit,$0\mathrm{.}60$ hour per unit$]]$

The direct labor rate for each department is as follows:

Forming Department $$15\mathrm{.}00$ per hour

Assembly Department $$13\mathrm{.}00$ per hour

Prepare the direct labor cost budget for July.

Provo Racket Company

Direct Labor Cost Budget

For the Month Ending July $31$

$\backslash$table$[[$For the Month Ending July $31],[$Line Item Description,Forming Department,Assembly Department$],[$Hours required for production:,,$],[$Youth$,,],[$Adult$,,],[$Total$,,],[$Tourly rate,$${?}_{?},]]$